2023 (7) TMI 289

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..... f the Double Tax Avoidance Agreement or not? - DTAA between India and Netherlands - As per HC [ 2022 (8) TMI 40 - DELHI HIGH COURT] DTAA acquires primacy in such cases, where reciprocating states mutually agree upon acceptable principles for tax treatment, the provision in Section 206AA (as it existed) has to be read down to mean that where the deductee i.e the overseas resident business conce .....

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